Put and split the transform into its even and odd input samples. If and are the two length- transforms, then
Thus a length- transform requires two length- transforms and further multiplications. Its multiplication count satisfies
Since is a power of two, iteration through levels gives .
Pair the two entries of the even-reflected sequence that contain . For every ,
Consequently
for , as required.
Constructing the reflected vector costs assignments. Part (a) computes all of its Fourier coefficients in multiplications, and part (b) recovers the required coefficients with one phase multiplication per coefficient. Hence the whole discrete cosine transform costs multiplications.
Let denote the th discrete cosine coefficient of . For ,
The identity uses . Sign-modulating the input and reversing the cosine-transform outputs each cost operations, so part (c) gives the sine transform in multiplications.

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